id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-45208	Agnieszka Żołądkiewicz-Kuzioła	THE FINANCIAL EFFECTS OF THE FISCAL SOVEREIGNTY OF MUNICIPALITY REGARDING REAL ESTATE TAX	2023	14	.pdf	application/pdf	5749	228	52	Abstract: The aim of the article is to identify the differentiation of the financial effects of a municipality’s fiscal sovereignty in the field of real estate tax from the point of view of such criteria as the type of municipality (rural, urban, urban-rural and town with po- viat rights) and the type of fiscal sovereignty instrument (tax rates lower than the maxi- mum, reliefs and exemptions, redemption of tax arrears, payment in instalments, defer- ral of the payment date). On the other hand, the redemption of tax arrears was of the least importance in the decrease in real estate tax revenues.	cache/cjfa-45208.pdf	txt/cjfa-45208.txt